AccFever: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AccFever
Largest movements
- Cash +€107,141
up €107,141 (+51.4%), from €208,505 to €315,646
mainly Other debts (+€304,105) and Receivables within one year (+€100,628)
- Receivables within one year -€100,628
down €100,628 (-60.4%), from €166,520 to €65,893
of which Trade receivables: -€113,797
- Current investments -€63,385
down €63,385 (-79.8%), from €79,400 to €16,015
- Tangible fixed assets -€20,526
down €20,526 (-7.5%), from €273,446 to €252,920
of which Land and buildings: -€19,357
- Other debts +€304,105
up €304,105 (+5,257%), from €5,785 to €309,889
- Profit (loss) carried forward -€248,733
down €248,733 (-71.2%), from €349,364 to €100,631
- Accrued charges and deferred income -€100,306
down €100,306 (-99.8%), from €100,549 to €243
- Tax, wage and social debts -€14,674
down €14,674 (-74.0%), from €19,824 to €5,150
of which Remuneration and social security: -€15,163
- Debts after one year -€12,515
down €12,515 (-6.2%), from €201,753 to €189,237
- Gross operating margin -€280,932
down €280,932 (-75.3%), from €373,091 to €92,159
- Taxes -€55,814
down €55,814 (-79.8%), from €69,980 to €14,166
- Staff costs -€37,533
no longer reported in 2025 (was €37,533)
- Financial charges -€8,900
down €8,900 (-67.0%), from €13,289 to €4,388
of which Non-recurring financial charges: -€8,934
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €730,811 | €660,381 | -€70,430 | -9.6% |
| Fixed assets | 21/28 | €273,446 | €252,920 | -€20,526 | -7.5% |
| Tangible fixed assets | 22/27 | €273,446 | €252,920 | -€20,526 | -7.5% |
| Land and buildings | 22 | €271,481 | €252,124 | -€19,357 | -7.1% |
| Plant, machinery and equipment | 23 | €642 | €93 | -€549 | -85.5% |
| Furniture and vehicles | 24 | €1,323 | €703 | -€620 | -46.8% |
| Current assets | 29/58 | €457,366 | €407,461 | -€49,905 | -10.9% |
| Amounts receivable within one year | 40/41 | €166,520 | €65,893 | -€100,628 | -60.4% |
| Trade receivables | 40 | €164,724 | €50,927 | -€113,797 | -69.1% |
| Other amounts receivable | 41 | €1,797 | €14,966 | +€13,169 | +733% |
| Current investments | 50/53 | €79,400 | €16,015 | -€63,385 | -79.8% |
| Cash at bank and in hand | 54/58 | €208,505 | €315,646 | +€107,141 | +51.4% |
| Deferred charges and accrued income | 490/1 | €2,940 | €9,907 | +€6,967 | +237% |
| Total equity and liabilities | 10/49 | €730,811 | €660,381 | -€70,430 | -9.6% |
| Equity | 10/15 | €389,807 | €141,074 | -€248,733 | -63.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €21,893 | €21,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Distributable reserves | 133 | €20,038 | €20,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349,364 | €100,631 | -€248,733 | -71.2% |
| Amounts payable | 17/49 | €341,004 | €519,307 | +€178,303 | +52.3% |
| Amounts payable after more than one year | 17 | €201,753 | €189,237 | -€12,515 | -6.2% |
| Financial debts | 170/4 | €201,753 | €189,237 | -€12,515 | -6.2% |
| Amounts payable within one year | 42/48 | €38,703 | €329,827 | +€291,124 | +752% |
| Financial debts | 43 | €12,313 | €12,515 | +€202 | +1.6% |
| Credit institutions | 430/8 | €12,313 | €12,515 | +€202 | +1.6% |
| Trade debts | 44 | €781 | €2,272 | +€1,491 | +191% |
| Suppliers | 440/4 | €781 | €2,272 | +€1,491 | +191% |
| Taxes, remuneration and social security | 45 | €19,824 | €5,150 | -€14,674 | -74.0% |
| Taxes | 450/3 | €4,662 | €5,150 | +€489 | +10.5% |
| Remuneration and social security | 454/9 | €15,163 | - | -€15,163 | |
| Other amounts payable | 47/48 | €5,785 | €309,889 | +€304,105 | +5,257% |
| Accrued charges and deferred income | 492/3 | €100,549 | €243 | -€100,306 | -99.8% |
| Remuneration, social security and pensions | 62 | €37,533 | - | -€37,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,871 | €20,526 | -€345 | -1.7% |
| Other operating charges | 640/8 | €3,419 | €3,584 | +€165 | +4.8% |
| Non-recurring operating charges | 66A | €8,966 | - | -€8,966 | |
| Gross operating margin | 9900 | €373,091 | €92,159 | -€280,932 | -75.3% |
| Operating profit (loss) | 9901 | €302,302 | €68,049 | -€234,253 | -77.5% |
| Financial income | 75/76B | €1,344 | €1,771 | +€427 | +31.8% |
| Recurring financial income | 75 | €1,344 | €1,771 | +€427 | +31.8% |
| Financial charges | 65/66B | €13,289 | €4,388 | -€8,900 | -67.0% |
| Recurring financial charges | 65 | €4,118 | €4,152 | +€34 | +0.8% |
| Non-recurring financial charges | 66B | €9,171 | €236 | -€8,934 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €290,358 | €65,432 | -€224,925 | -77.5% |
| Income taxes | 67/77 | €69,980 | €14,166 | -€55,814 | -79.8% |
| Profit (loss) for the period | 9904 | €220,378 | €51,267 | -€169,111 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €220,378 | €51,267 | -€169,111 | -76.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.